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Towards the elimination of transfer taxes on new housing?

The number of new homes put up for sale continues to collapse: – 42.4% compared to the second quarter of 2023. A bad figure which can be explained by the lack of interest of the French in this segment of real estate, penalized by rising costs construction and therefore the sale price, and by the increase in borrowing rates. As Pascal Boulanger, president of the Federation of Real Estate Developers (FPI), reveals, “we are witnessing a collapse of the market”.

Ideas are multiplying to try to get new real estate out of the crisis. After having mentioned the extension of the zero-rate loan (PTZ) to all housing and to the entire territory, the Barnier government announces its support for a measure aimed at partially and temporarily removing transfer taxes on donations and inheritances of housing new.

The system thus provides that any person who purchases new real estate within 18 months of its entry into force could give it away during their lifetime, or pass it on upon their death, with a reduction of 150,000 euros.

Another measure envisaged in a amendment carried by deputies of the Republican Rightthe donation of a sum of money to descendants, or failing that, of a nephew or niece, could also benefit from a reduction of 150,000 euros. One condition: it must be allocated to the acquisition of the main residence within 6 years. This reduction could be combined with that of 100,000 euros, applicable to direct line donations and inheritances.

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